Excelsior Amusement Park has a fiscal year ending on September 30. Selected data from the September 30 worksheet are presented below.

Excelsior Amusement Park Worksheet For the Year Ended September 30, 2014 Adjusted Trial Balance Trial Balance Dr. Cr. Dr. Cr.

Cash 34,400 34,400 Supplies 18,600 2,200 Prepaid Insurance 29,900 10,900 Land 80,000 80,000 Equipment 120,000 120,000 Accumulated Depreciation—Equip. 36,200 42,200 Accounts Payable 14,600 14,600 Unearned Ticket Revenue 3,900 1,000 Mortgage Payable 50,000 50,000 Common Stock 60,000 60,000 Retained Earnings 36,100 36,100 Dividends 14,000 14,000 Ticket Revenue 277,900 280,800 Salaries and Wages Expense 98,000 98,000 Maintenance and Repairs Expense 30,500 30,500 Advertising Expense 9,400 9,400 Utilities Expense 16,900 16,900 Property Tax Expense 21,000 24,000 Interest Expense 6,000 8,000 Totals 478,700 478,700 Insurance Expense 19,000 Supplies Expense 16,400 Interest Payable 2,000 Depreciation Expense 6,000 Property Taxes Payable 3,000 Totals 489,700 489,700 Instructions

(a) Prepare a complete worksheet.

(b) Prepare a classified balance sheet. (Note: $15,000 of the mortgage note payable is due for payment in the next fiscal year.)

(c) Journalize the adjusting entries using the worksheet as a basis.

(d) Journalize the closing entries using the worksheet as a basis.

(e) Prepare a post-closing trial balance.